This tutorial was created with PSPX9 and translated with Corel17 and CorelX but it can also be made using other versions of PSP.
Since version PSP X4, Image>Mirror was replaced with Image>Flip Horizontal,
and Image>Flip with Image>Flip Vertical, there are some variables.
In versions X5 and X6, the functions have been improved by making available the Objects menu.
In the latest version X7 command Image>Mirror and Image>Flip returned, but with new differences.
See my schedule here

9. Open the landscape tube IMG_0323.JPG (IMG_0323.psp) (I used the psp tube), - Edit>Copy.
Go back to your work and go to Edit>Paste into Selection.
Change the Blend Mode of this layer to Luminance (Legacy).

10. Selections>Modify>Select Selection Borders.

Flood Fill the selection with your gradient.

11. Effects>3D Effects>Inner Bevel.

Selections>Select None.

12. Image>Resize, to 80%, resize all layers not checked.

13. Effects>Plugins>Mura's Meister - Copies.

14. Effects>3D Effects>Drop Shadow.

15. Effects>Plugins>Flaming Pear - Flood.

you can change the waves clicking on the wave button, until you see the waves you prefer

16. Open the tube Gabry-woman 96-17.pspimage - Edit>Copy.
Go back to your work and go to Edit>Paste as new layer.